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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
BYS 105INTRODUCTION TO GENERAL ACCOUNTING2 + 02nd Semester2

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective
Course Content Description and Concept of Accounting, Values At Present (Accounts and Specialties) Fixed Assets, Value Added Tax (VAT) Financial Debts. Generally Accepted Accounting Principles, The Accounting Equation and The Balance Sheet, The Account, The Double Entry System, Journal Entry, Posting to The Ledger Accounts, The Trial Balance and Introduction to Basic Asset, Source, Income Statement and Cost Accounts.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1-
1-

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14PO 15PO 16PO 17PO 18PO 19PO 20
LO 001                    
Sub Total                    
Contribution00000000000000000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14228
Final examination11212
Midterm11212
Total Work Load

ECTS Credit of the Course






52

2
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring1SELBİN AKBABA
Details 2022-2023 Spring1SELBİN AKBABA


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
BYS 105 INTRODUCTION TO GENERAL ACCOUNTING 2 + 0 1 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer SELBİN AKBABA sakbaba@pau.edu.tr HMYO A0013 %70
Goals
Content Description and Concept of Accounting, Values At Present (Accounts and Specialties) Fixed Assets, Value Added Tax (VAT) Financial Debts. Generally Accepted Accounting Principles, The Accounting Equation and The Balance Sheet, The Account, The Double Entry System, Journal Entry, Posting to The Ledger Accounts, The Trial Balance and Introduction to Basic Asset, Source, Income Statement and Cost Accounts.
Topics
WeeksTopics
1 Definition of accounting, historical development of accounting, basic concepts of accounting.
2 Basic Financial Statements, Balance Sheet and Income Statement
3 Other Financial Statements Fund Statements, Profit Distribution Statement,Statement Of Changes In Equity:
4 Concept of account, classification of accounts, Rules of Procedure
5 Accounts and Coding Systems
6 Registration Procedures for Accounting, Books and Documents
7 Books of accounting storage and recording system
8 Correction of erroneous records
9 Asset Accounts; Current Assets and Applications
10 Asset Accounts, Fixed Assets and Applications
11 Resource Accounts, Short-and Long-Term Liabilities and Applications
12 Resource Accounts, Equity and Applications
13 Income Statement
14 Cost Accounts
Materials
Materials are not specified.
Resources
ResourcesResources Language
Genel Muhasebe- Yrd.Doç.Dr. Şeref KavakTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes